https://www.taxtmi.com/caselaws?id=410057 Refund claims under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) were found fit for fresh consideration because the supporting documents and notification conditions had not been adequately examined at the original stage. The claimant was to be given an opportunity to place the necessary records and explain the claim before the refund sanctioning authority. The matter was remanded for de novo processing of the refund claims. en-us Tue, 20 Jul 2021 00:00:00 +0530 Fri, 23 Jul 2021 08:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410057 Refund claims under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) were found fit for fresh consideration because the supporting documents and notification conditions had not been adequately examined at the original stage. The claimant was to be given an opportunity to place the necessary records and explain the claim before the refund sanctioning authority. The matter was remanded for de novo processing of the refund claims. Case-Laws Service Tax Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410057